Abstract

The results of the analysis of common size statements is known that the Batu city government performance in 2007 better than 2005 and 2006. Since the year 2007 a Batu city government to reduce spending and conserve cash that will reduce the total cash revenue. The results of the analysis of the degree of dependence on various sources can be seen that an increase in the dependency ratio of net cash flow from operating activities. Based on the analysis of ability to pay interest rates and long-term loan principal can be seen that a good financial performance in the Batu city government. The results of analysis of the adequacy of the level of cash flow to meet the government needs to pay for long-term debt is very large. By doing performance measurement using cash flow analysis report is expected to help the city government to do Batu so as to improve the evaluation and management of local financial control. Cash receipts are expected Batu the city government can continue to increase.